Authorised: Dean of School
Owner: Dean of School
Approved by: SQC
Date: 28th June 2004
Revised: 17th July 2006
UWBS038g Assessment Briefing for Students
2015/2016 City Campus
Module code: Module title: Dynamics of Multinational enterprises
Subject Area: International Business Module Leader:
Assessment brief number (and title where applicable):
1. Individual Essay (first part of portfolio) Element
Assessment Brief/ Task
In this world nothing can be said to be certain, except death and taxes, (Benjamin Franklin), yet many multinational enterprises (MNES) appear not to be paying their fair share of the latter. Evaluate the arguments regarding the share of taxes paid by MNEs and assess the impact that national governments and supranational bodies have had on ways to increase the amount of tax that MNEs pay.
(Delete where appropriate, if other please provide detail)
Mode of Working: individual
Presentation Format: essay
Grade required to pass: 40%
Assessment limits (words and presentation timings): no more than 1750 words ( excess words will be penalised)
(in accordance with assessment tariffs)
Insert the following detail:
Hand in date: 21st January 2016, 12.00pm
Assessment should be marked for the attention of:
Preferred hand in location:
Expensive or elaborate bindings and covers of written submissions are not required in most instances. (Refer to guidelines however in the case of dissertations)
Always submit an electronic copy of your written work as well as a paper copy.
Always keep a copy of your work.
Always keep a file of working papers (e.g. photocopied articles) that support the sources used in your work.
The following detail is important when:
Preparing for your assessment
Checking your work before submission
When interpreting your grade and feedback after marking. (Note that your work will not be returned to you so always keep a copy of your work for this purpose.)
Learning Outcomes Tested
A critical appraisal of the impact of the global regulatory environment and governance on the strategic behaviour of multinational enterprise
Assessment Criteria (Insert detail)
? Level of understanding, analysis and evaluation
? The use of academic literature to underpin the analysis: institution theory: and oli theory patent box.
Structure and presentation of the assignment, including the use of the Harvard referencing system
Performance descriptors (by grade) (Insert detail)
Indicator % Work will often demonstrate some of the following features
The work varies from very good (70-79%), excellent (80-89%) to outstanding (in excess of 90%). Very good, possibly outstanding or exceptional level of analysis, showing deep critical engagement with a comprehensive range of contextual material. Demonstration of independent thought resulting in creative responses to the assignment brief and some telling insights. Clear evidence of understanding of current scholarship and research based on an extensive range of relevant sources. Clarity of structure demonstrating complete focus of argument. Little or no obvious errors in referencing or grammar or syntax. Mature links made between relevant ideas, theories and practice.
Clear links between theory and practice. Good coverage of assignment issues. Full understanding of core issues. Evidenced level of understanding of appropriate theory and concepts. Some small repeated errors in referencing or grammar or syntax as appropriate
Identifies main issues and relevant theory. Coverage of most of assignment issues. Competent application of relevant theory and states obvious links to practice. Some repeated errors in grammar or syntax possibly failure to apply Harvard referencing standard correctly in places.
Makes few links between theory and practice. Answers question in a very basic way. Describes relevant theory accurately, and some relevant ideas offered. Possibly failure to apply Harvard referencing standard correctly. Limited coherence of structure.
Some learning outcomes and / or assessment criteria not met. Inadequate content with issues not addressed; insufficient evidence of understanding of relevant theory and concepts and only partial understanding shown. Very limited application of theory. Use of extensive quoted passages is evident. Evidence of sufficient grasp of learning outcomes to suggest that the student will be able to retrieve the module on resubmission.
No learning outcomes fully met. No demonstration of adequate knowledge or understanding of key concepts or theories. There is no recognition of the complexity of the subject. Little attempt to engage with assignment brief and has not met learning outcomes. Inadequate demonstration of knowledge or understanding of key concepts, theories or practice.
To help you further:
• Refer to module guide for contact details of module leader and Departmental Administrator
• Resit details will be posted on WOLF
Detail of tutorial inputs, etc. Weeks 3 -11
Recommended reading and other sources
(Where different from module guide listing) Australian treasury, 2013, Implications of the modern global economy for the taxation of multinational enterprises.
Bauer, C.J. and Langenmayr, D. (2013) Sorting out outsourcing: Are profits taxed at a gorilla’s arm’s length? Journal of International Economics, Vol. 90, pp326-336
Devereux, M.P. and R.G. Hubbard (2003), Taxing Multinationals, International Tax and public Finance, 10, pp469-487
Egger, E. and Winner (2010) Saving taxes through foreign plant ownership, Journal of International Economics, Vol 81, pp99-108
Jansky, P and Prats, A (2013), Multinational Corporations and the Profit-shifting lure of tax havens, Christian Aid Occasional paper Number 9, March
Luo, Y. (2005) How does globalisation affect corporate governance and accountability? A perspective from MNEs Journal of International Management, 11(1), 19-41
Luo, Y. (2005) Corporate governance and accountability in multinational enterprises: Concepts and agenda, Journal of International Management, 11(1), 1-18
OECD (2013) Addressing base Erosion and Profit Shifting, OECD, Paris
Reuters (2012) Special report: how Starbucks avoids UK taxes, 15 October
Rolfe, R.J., Ricks, D.A. Pointer, M.M. and McCarthy, M. (1993), Determinants of FDI Incentive Preferences of MNEs, Journal of International Business Studies, Vol 24, No. 2, pp335-355
Verbeke, A., & Greidanus, N.S. (2009) The end of the opportunism v trust debate: Bounded rationality as a new envelope in research on MNE governance, Journal of International Business Studies, 40, 1471-1495
www.voxeu.org – Why do multinationals pay less profit tax?If available insert checklist of issues for student to consider before submission. A. General: (Completeness, word length, special requirements, etc)
Construction: Structure, introduction, conclusion, visual presentation, etc.
• Have you provided an introduction for each item?
• Have you concluded by summarising your argument at the end of each item?
• Is the work well presented visually in terms of layout, fonts, and spacing, etc?
Intellectual Argument: (Evidence used, clarity and structure of argument, etc.)
• Intellectual argument
• Have you supported your statements with appropriate “evidence”?
• Is the argument clear and structured?
Source Materials: (Please refer to guidance you have received in Module Guide and Induction. Proper acknowledgment, correct identification of authors, etc, complete references or bibliography, use of Harvard system standards)
• Are the materials you have used properly acknowledged in your work? Does the main body of your work correctly identify authors and other detail (dates and where appropriate page references) as specified in the Harvard system standards?
• Can all your references be traced to your bibliography?
• Has the bibliography been prepared to Harvard system standards?
B. Overall Review: (Re-read, assess impact, etc.)
Self-assessment briefing checklist: worked example
• Re-read the assignment brief. Have you answered the brief set? Have you addressed every aspect of it?
• Refer to the previously issued grade descriptors and decide (realistically) the grade you want to achieve. (Honestly now) do the descriptions associated with that grade correspond with your work? If not what adjustments do you need to make?
Avoiding Academic Misconduct
Collusion, plagiarism and cheating are very serious offences that can result in a student being expelled from the University. The business school has a policy of actively identifying students who engage in academic misconduct of this nature and routinely applying detection techniques including the use of sophisticated software packages.
The business school encourages group working, however to avoid collusion always work on your own in order to complete your individual assessments. Do not let fellow students have access to your work before it is submitted and do not be tempted to access the work of others. Refer to your module tutor if you do not understand or you need further guidance.
You must use available and relevant literature to demonstrate your knowledge of a subject, however to avoid plagiarism you must take great care to acknowledge it properly. You should therefore always use of the Harvard style referencing system in all cases.
(For further guidance go to www.wlv.ac.uk/lib and from the menu that then appears, make these choices in turn: Study skills, referencing, Harvard Citation).
Plagiarism is the act of stealing someone else’s work and passing it off as your own. This includes incorporating either unattributed direct quotation(s) or substantial paraphrasing from the work of another/others. For this reason it is important that you cite all the sources whose work you have drawn on and reference them fully in accordance with the Harvard referencing standard.
Extensive direct quotations in assessed work is ill advised because:
It represents a poor writing style that is unlikely to meet the pass grade marking criteria, and it could lead to omission errors and a plagiarism offence could be committed accidentally.
Maximising the benefits of team working
Individual assessment must represent an effort prepared and submitted by you. It will contain your solutions to exercises set during the delivery of the module. (Your submission may reflect some contributions arising from group working and classroom presentations).
Maintain a file of evident (e.g. academic papers used in preparing your assignment)
Submit an electronic copy (e.g. a disk or CD) of all written assessments in addition to paper copies.